Section 4A(4) in The Orissa Motor Vehicles Taxation Act, 1975
(4)[ Where, after payment of one-time tax, a vehicle is removed to any other state on transfer of ownership or change of address, or its registration is cancelled for any reason other than that mentioned in Sub-section (5) of section 55 of the Motor Vehicles Act 59 of 1988 [* * *] [Inserted vide Orissa Act No. 21 of 1990-w.e.f. 1.12.1990.] the owner of the vehicle shall be entitled to a refund which shall be the balance of the one-time tax paid by him under Sub-section (1) as may remain-after deducting from such tax one-tenth thereof for each completed year or part thereof commencing on the date from which the one-time tax was paid till the date on which the vehicle is so removed or its registration is so cancelled or the vehicle is so altered, as the case may be :][* * *] [Deleted vide Orissa Act 3 of 2005 w.e.f. 25.2.2005.][* * *] [Deleted vide Orissa Act 8 of 2003 w.e.f. 13.2.2003.]
